Three Months Ended October 31, Revenue: License revenue Project revenue Total revenue Operating expenses: Cost of revenues Sales and marketing Research and development General and administrative Total operating expenses Income from operations

cancelled 30 September 2013 Guarantee provision KEY FIGURES AND RATIOS R&Dexpenditure, MEUR Capital expenditure, MEUR as % of net sales Average number of employees Order ... Non-controlling interests Balance sheet total - advance payments received * 100 Earnings per share: Net income for the period - Non-controlling interests - Interest ... principles of IFRS standards, but not all of the requirements of IAS 34 have been

research and developmentexpenditure incurred in any one year but restricted to income taxes paid ... directly to qualifying research and developmentexpenditure incurred in any one year ... Fiscal 2007 as compared to ﬁscal 2006. Research and development tax credits

with income and/or expenditure in departments (both academic and central), and making decisions about how to deal with VAT on that income or expenditure. The courses deal ... Navigation Basic VAT Introduction to Managing Research Awards & Projects

Commitments The Council has to plan its capital spending in advance of work proceeding ... from the sale of assets that will be received in instalments over time. The main component ... Note 25 Intangible Assets Movement in Intangible Assets Purchased Software Licences £000 Licences, Trademarks and Artistic Originals £000 Deferred Charges Patents Total £000 £000 £000 Valuation at 31 March Accumulated Depreciation & Impairment Prior

report 2010 11 Research and Development (R&D) expenditures were NOK 1, 816 million in 2010 and NOK 1, 927 million in 2009. R&Dexpenditures are partly financed ... of the expenditures has been recognised as expense in the Statement of income. 12 Statoil ... foreign exchange gains (losses) (4, 537) Dividends received Interest income from group companies Interest income and other financial income Interest and other financial income Capitalised borrowing costs Accretion expense asset retirement obligation Interest expense

net income of RMB1, 195, 800 Yuan, with RMB 320 Yuan every year per mu on average. The fixed dividend after the pooling is RMB400 Yuan for each mu per year. So the income after the pooling is RMB1, 498, 300 Yuan for this part. Therefore, the income ... Table 10. Table 9: Shareholder Land Profit Dian Zhen Village Annual Rental Payment receiv’d (RMB 10, 000) Land Origina Original Earnings after opening business l (mu) Net of annual profit1 see table 10) Net Profit Profit RMB 10, 000 (Yuan/ (RMB

administration and researchcosts, partially offset by lower net pricing and higher marketing support costs. Segment operating income increased $171 million (50.4%), due primarily ... by higher marketing support costs and higher marketing, administration and research ... U.S. Convenient Meals For the Years Ended December 31, $ change % change (in millions) Net revenues Segment operating income For the Years Ended December 31,

is the accepted standard in the European Union for the comparison of these costs. The TER does ...received by the ACD/Unit Trust manager is greater than £15, 000, even if the individual ... Financials Fund, if you elect to reinvest the income generated by your investment, the initial charge on the reinvested income will be discounted by 3%. • For the New Star